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1、毕业设计(论文)坏账损失产生的原因及对策系部:经管系专业班级:学生姓名:指导老师:年月日坏账损失产生的原因及对策摘要在我国市场经济条件下,经济迅猛的发展,竞争日益激烈,企业为了自我生存和发展,千方百计地开展促销活动,扩大自己产品的销售规模和市场的占有份额。赊销也成为了企业促销产品的重要手段之一,也对企业产品的销售工作起到一定的促进作用。但是,赊销也使企业的应收账款金额迅速增加,加上企业间相互拖欠货款的现象日益严重,使企业应收账款金额增长加快,由于应收账款金额不断增加,坏账损失也日益增多,从而给企业的正常生产经营活动造成严重影响,再者流
2、动资金不断减少,严重制约了企业的正常生产和发展。那么如何有效地控制应收账款的增长,减少坏账损失,己成为企业管理的重要任务之一。日前,受全球经济危机的影响,消费者的需求下降,致使企业的产品订单减少,因此企业资金周转的矛盾不断凸显出来,有些中小企业更因为资金链断裂而破产。在这种情况下,应收账款的管理显得更加的重要,企业应加强对其管理,尽量减少坏账损失,让企业平安的度过这个危险的时期。本文主要根据企业坏账损失产生的原因,找出坏账损失存在的问题,进而从应收账款造成坏账损失对企业造成的危害问题进行初步探讨,并相应的提出一些建议性的解决对策,谈谈
3、自己的一些观点和看法。ThecausesofbaddebtsandCountermeasuresAbstractUndertheconditionsofmarketeconomyinChina,rapideconomicdevelopmentinanincreasinglycompetitive,self-survivalanddevelopmentofenterprisesinordertodoeverythingpossibletocarryoutpromotionalactivitiestoexpandtheirproducts
4、alesvolumeandmarketshare.Businesscredithasalsobecomeanimportantmeansofpromotionalproducts,salesofenterpriseproductsalsoplayaroleinpromotingthework.However,creditalsoenableenterprisestorapidlyincreasetheamountofaccountsreceivable,togetherwithpaymentarrearsamongenterprise
5、sgrowingphenomenon,sothattheamountofaccountreceivablegrowthaccelerated,duetotheincreasingamountofaccountsreceivable,baddebtlossesarealsoincreasinglyincreased,thusthenormalproductionandbusinessactivitiesofenterprisesseriousimpactondiminishingliquidityMoreover,seriouslyha
6、mperedthecompany'snormalproductionanddevelopment.Sohowtoeffectivelycontrolthegrowthofaccountsreceivableandreducebaddebtlosses,hasbecomeanimportanttaskofenterprisemanagement.Recently,theglobaleconomiccrisis,declineinconsumerdemand,reducedordersduetothefailureoftheproduct
7、,sotheirliquiditycontradictionscomeout,someSMEsarebankruptbecauseoffundingstrandbreaks.Inthiscase,theaccountsreceivablemanagementisevenmoreimportant,companiesshouldstrengthentheirmanagement,minimizebaddebtlosses,allowenterprisestopeacethroughthisdangerousperiod.Inthispa
8、per,basedonthecausesoflossofbusinessbaddebt,baddebtlossestoidentifytheproblems,therebycausinglossofbaddebtsfro